Connecticut State Department of Revenue Services

HOLIDAY: The Department of Revenue Services will be closed on Thursday, June 19th, a state holiday.

WEBINAR: DRS will be holding a webinar on Wednesday, June 25, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to Sales and Use Taxes: Selling at Antique Shows, Craft Shows, Fairs, Farmer’s Markets, or Flea Markets. Select here to register.

Ruling 89-42

Training

Your inquiry relates to the taxability of educational training services in systems design.

Educational training services in systems design that are rendered to individuals are not subject to sales or use tax providing they are not performed in connection with the sale of tangible personal property.

Educational training services in systems design that are rendered to businesses are subject to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.


TIMOTHY F. BANNON
COMMISSIONER

August 14, 1989